(1) A person removing personal property, except motor vehicles under Title 61, MCA, from the state before the end of the calendar year of assessment may apply for a refund of property tax paid. Application must be made with the county commissioners of the county where the property was assessed.

(2) The application must contain:

(a) the name and current mailing address of the applicant;

(b) a complete description of the personal property;

(c) the Montana property tax bill for the personal property under consideration with proof of full payment;

(d) the date the personal property was removed from the state;

(e) the location of the personal property upon removal from the state; and

(f) proof that a property tax was paid on the personal property in another state, such as a verified paid property tax receipt.

For questions regarding the content, interpretation, or application of a specific rule, please contact the agency that issued the rule. A directory of state agencies is available online at http://www.mt.gov/govt/agencylisting.asp.

For questions about the organization of the ARM or this web site, contact sosarm@mt.gov.